Extension to CGT payment deadline

Revenue has contacted us via email advising that because the Capital Gains Tax (CGT) payment deadline for disposals made between 1 January 2024 and 30 November 2024 falls on Sunday 15 December 2024, they are extending the payment deadline to Monday 16 December 2024.

This means that Revenue will accept payments for that period on Monday as if the payment was received on Sunday.

In their email they noted the following:

“It is noted that the Sunday deadline is a payment deadline rather than a return filing deadline. As a once-off concession, payments received on Monday 16 December 2024 will be treated as if they were made by the Sunday deadline.”

The Institute, under the auspices of the CCAB-I, requested this extension at the most recent Tax Administration Liaison Committee (TALC) Collections meeting and as well at the most recent Main TALC meeting. We are pleased to announce this vital extension which we hope will ease the compliance burden on our members at this time.